Wineman Incorporated makes a single productan electrical motor used in many long-haul trucks. The company has a standard cost system in which it applies overhead to this product based on the standard machine-hours allowed for the actual output of the period. Data concerning the most recent year appear below:

Budgeted (Planned) Overhead:
Budgeted variable manufacturing overhead	$ 153,425
Budgeted fixed manufacturing overhead	352,925
Total budgeted manufacturing overhead	$ 506,350
Budgeted production (a)	25,000	units
Standard hours per unit (b)	1.90	machine-hours
Budgeted hours (a) (b)	47,500	machine-hours
Applying Overhead:
Actual production (a)	23,000	units
Standard hours per unit (b)	1.90	machine-hours
Standard hours allowed for the actual production (a) (b)	43,700	machine-hours
Actual Overhead and Hours:
Actual variable manufacturing overhead	$ 107,000
Actual fixed manufacturing overhead	336,925
Total actual manufacturing overhead	$ 443,925
Actual hours	42,800	machine-hours

The fixed overhead budget variance is:

Multiple Choice

$16,000 U

$16,000 F

$12,234 F

$12,234 U